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Tax Calendar 2020/2021

Deadline for 2019/20 forms P11Db, P11D and P9D to be submitted and copies of P11D and P9D to be issued to relevant employeesDeadline for employers to report share incentives for 2019/20 - form 42

14

Return and Payment of CT61 tax due for quarter to 30 June 2020

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/7/2020 or quarter 1 of 2020/21 for small employers
Class 1A NIC due in respect of the tax year 2019/20

31

Second self assessment payment on account due for 2019/20
Second 5% penalty surcharge on any 2018/19 outstanding tax due on 31 January 2020 still unpaid
Deadline for Tax Credits to finalise claims for 2019/20 and renew claims for 2020/21
Half yearly Class 2 NIC payment due
Penalty of 5% of tax due or £300, whichever is greater for 2018/19 personal tax returns still not filed

August 2020

2

Last day for car change notifications in the quarter to 5 July - Use P46 Car

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/8/2020

September 2020

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/9/2020

30

Closing date to claim Small Business Rate Relief for 2019/20 in England

October 2020

1

Due date for payment of Corporation Tax for the year ended 31 December 2019

5

If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2019/20

14

Return and payment of CT61 tax due for quarter to 30 September 2020

19

Tax and Class 1B national insurance due on PAYE settlements for 2019/20

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/10/2020 or quarter 2 of 2020/21 for small employers

31

Deadline for 2019/20 self assessment paper returns to be filed for HMRC to do the tax calculation. If a paper return is being filed also the deadline for tax underpaid to be collected by adjustment to your 2021/22 PAYE code (for underpayments of up to £3000 only)

November 2020

2

Last day for car change notifications in the quarter to 5 October - Use P46 Car

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/11/2020

December 2020

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/12/2020

30

Deadline for 2019/20 self assessment online returns to be filed if you are an employee and want tax underpaid to be collected by adjustment to your 2021/22 PAYE code (for underpayments of up to £3000 only)

January 2021

1

Due date for payment of Corporation Tax for the year ended 31 March 2020

14

Return and payment of CT61 tax due for quarter to 31 December 2020

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/1/2021 or quarter 3 of 2020/21 for small employers

31

Deadline for filing 2020 Self Assessment personal, partnership and trust Tax Returns -
£100 first penalty for late filing even if no tax is due or tax due is paid on time
Balancing self assessment payment due for 2019/20
Capital gains tax payment due for 2019/20
First self assessment payment on account due for 2020/21
Interest accrues on all late payments
Half yearly Class 2 NIC payment due
Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still not filed for 2018/19
5% penalty for late payment of tax unpaid for 2018/19 self assessment

February 2021

2

Last day for car change notifications in the quarter to 5 January - Use P46 Car

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/2/2021

28

Talk to us about year end and pre-budget planning First 5% penalty surcharge on any 2019/20 outstanding tax due on 31 January 2021 still unpaid

March 2021

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/3/2021

31

Last minute tax planning for the 2020/21 tax year. Ensure you use up all exemptions to which you are entitled

April 2021

5

End of 2020/21 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's